REGISTERED NUMBER: 12628448 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

TONER POINT LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

6

DIRECTOR:

Mr S Reid

REGISTERED OFFICE:

Britannic House

657 Liverpool Road

Irlam

Manchester

Greater Manchester

M44 5XD

REGISTERED NUMBER:

12628448 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents his report with the financial statements of the company for the year ended 31 May 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of providing animal breeding and kennels

DIRECTOR

Mr S Reid held office during the whole of the period from 1 June 2024 to the date of this report.

His beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

31.5.25

1.6.24

Ordinary shares of £1 each

80

80

He did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr S Reid - Director

6 January 2026

FIXED ASSETS

Property, plant and equipment

4

11,270

14,088

CURRENT ASSETS

Debtors

5

15,717

11,050

Cash at bank and in hand

91,612

35,098

107,329

46,148

CREDITORS

Amounts falling due within one year

6

(114,797

)

(100,353

)

NET CURRENT LIABILITIES

(7,468

)

(54,205

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,802

(40,117

)

PROVISIONS FOR LIABILITIES

(2,141

)

-

NET ASSETS/(LIABILITIES)

1,661

(40,117

)

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

1,541

(40,237

)

SHAREHOLDERS' FUNDS

1,661

(40,117

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 January 2026 and were signed by:

Mr S Reid - Director

1.	STATUTORY INFORMATION

Toner Point Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

16,180

5,733

21,913

DEPRECIATION

At 1 June 2024

5,825

2,000

7,825

Charge for year

2,071

747

2,818

At 31 May 2025

7,896

2,747

10,643

NET BOOK VALUE

At 31 May 2025

8,284

2,986

11,270

At 31 May 2024

10,355

3,733

14,088

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Amounts owed by participating interests

15,717

11,050

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

1

-

Amounts owed to participating interests

89,862

88,788

Taxation and social security

5,436

-

Other creditors

19,498

11,565

114,797

100,353

7.	RELATED PARTY DISCLOSURES

At the year-end included in amounts owed to participating interests is £89,862 (2024 : £88,788) owed to Toner Surplus Ltd.

Scott & Cheryl Reid are currently the shareholders of Toner Surplus Ltd.

At the year-end included in amounts owed by participating interests is £15,717 (2024 : £11,050) owed from Macara Gundogs Ltd.

Cheryl Reid is currently the shareholder of Macara Gundogs Ltd.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Reid.